Bracci, Enrico; Papi, Luca; Bigoni, Michele; Deidda … - In: Journal of Public Budgeting, Accounting & Financial … 31 (2019) 1, pp. 103-136
Purpose: The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature. Design/methodology/approach: The work develops a structured literature review (SLR) and seeks to shed light on the state of public value...